7 Pa. Code § 137b.109

Current through Register Vol. 54, No.43, October 26, 2024
Section 137b.109 - Enforcement and evidence gathering

The evidentiary burden shall be on a county assessor to produce evidence demonstrating that a split-off tract is actively being used in a manner which is inconsistent with residential use, agricultural use, agricultural reserve or forest reserve.

7 Pa. Code § 137b.109